AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017
THE CENTRAL GOODS AND SERVICES TAX BILL, 2017
Tax liability on composite and mixed supplies.
8. The tax liability on a composite or a mixed supply shall be determined in the following
manner, namely:—
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.